Cyprus: Tax department publishes income tax return form for 2018
On 3 October 2019, the Cyprus tax department has published corporate income tax return form (TD4) for 2018. The basic difference between 2018 and 2017 return form is the part 3. Under this taxpayer is requested to confirm whether a Transfer Pricing
See MoreSpain releases corporate income tax return form for FY 2018
On 17 May 2019, Spain published Order HAC/554/2019 of 26 April 2019 in the Official Gazette approving the corporate income tax and non-resident income tax returns corresponding to permanent establishments and entities under the regime of
See MoreBelgium extends deadline for filing CIT return
The tax authority of Belgium has declared corporate income tax (CIT) return filing deadlines for the 2019 tax year, with a concession for those with a deadline prior to September 26, 2019. Generally, tax returns are due by the last day of the
See MorePuerto Rico publishes Circular regarding new quarterly tax return for withholding Payments for services provided
On 4 April 2019, the Puerto Rican Department of Treasury issued a Circular Letter No. 19-10 regarding new quarterly tax return for withholding Payments for services provided, using a new quarterly return form(Form 480.6 SP-1). The
See MoreThailand extends e-filing deadline
The Revenue Department of Thailand, announced that, Companies, juristic partnerships, foundation and association or any other legal entity that having accounting periods ending on 31st December 2018 are required by law to file annual corporate
See MoreIndia: CBDT releases new Income tax return Forms for the Assessment Year 2019-20
On 1 April 2019, the Central Board of Direct Taxes (CBDT) has issued a Notification No.32/2019 to notify the new Income Tax Return (ITR) Forms for Assessment Year 2019-20. The new forms -Sahaj (ITR1) , Form ITR-2, Form ITR-3, Form Sugam -ITR-4,
See MoreThailand launches tax amnesty plan for SME sector
The Revenue Department of Thailand announced an opportunity for SMEs to re-submit correct tax returns without penalty and surcharge, that covers outstanding corporate income tax, value added tax, specific business tax, withholding tax, and stamp
See MorePuerto Rico extends the due date for filing 2018 informative returns
On 27 February 2019, The Puerto Rico Treasury Department issued Internal Revenue Informative 19-06 to extend the filing date this year to 15 March 2019. The provisions of Bulletin No.19-06 are effective as from 27 February 2019. Pursuant to Sections
See MoreQatar: New guidance on submitting income tax returns
On 4 March 2019, Qatar's General Tax Authority (GTA) released Circular No. 1/2019 referring to Article 11 of tax law 24 of 2018 and clarifies guidance on submitting income tax returns. The circular informs that taxpayers need to submit their tax
See MoreArgentina: Resolution for benefits under mining regime
On 4 February 2019, Argentina published Resolution 6/2019 of 31 January 2019 in the Official Gazette, which establishes a special promotion regime for the development of the mining activity in the Argentine territory provided by Law No. 24,196. The
See MoreUK: Use of new technology in tax administration
On 17 January 2019 the Office of Tax Simplification (OTS) issued a paper entitled “Technology Review: A vision for tax simplicity”. This looks at the role of new technology in improving taxpayer experience and taxpayer interaction with the tax
See MoreItaly: Tax authority releases new corporate tax return forms
On 30 January 2019, Italy’s tax authority issued protocols (No.23599/2019 and No. 23568/2019) approving the new electronic corporate income tax return form and regional tax on productive activities return form to be used for tax year 2018. Forms
See MoreBulgaria: NRA publishes corporate income tax return form for 2018 with barcode
On 4 February 2019, the National Revenue Agency (NRA) published the annual tax return under Art. 92 of the CITA for 2018 with BARCODE on the website of NRA. Detailed instructions for downloading, completing and submitting the statement are added to
See MoreKazakhstan introduces new corporate tax return form
On 1 January 2019, the Ministry of Finance issued Order No. 1095 and the Order introduces amendments to the corporate income tax on extra profits return (form 150.00). The updated form is used for the preparing of tax returns for the reporting year
See MorePeru publishes Resolution on filing Tax Return for 2018
The Peru tax authority (SUNAT) has issued Resolution No. 015-2019/SUNAT, concerning the filing of both individual and corporate tax returns for the 2018 tax year, including the filing deadlines. The deadlines are set from 25 March to 5 April 2019,
See MoreBrazil: Tax Authority proposes Ordinance for corporate taxpayer classification
In accordance with the compliance efforts of Organization for Economic Co-operation and Development (OECD), tax authorities proposed an Ordinance regarding corporate taxpayer classification. The tax authorities need to analyze the capability of the
See MoreOman publishes E-filing guidelines
On 24 July 2018, the Secretariat General for Taxation (SGT) of Oman published two guides on the submission of the tax return on the SGT portal. The guides contain details of preparation and submission process of return form along with step-by-step
See MoreEcuador: SRI revises deadline to submit tax compliance report
The tax authority of Ecuador (SRI) issued a resolution to extend the deadline for filing the tax compliance report from 1 July 2018 to 28 July 2018, based on the ninth digit of tax identification
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